Financial Accounting at Islamic Boarding Schools in Riau Province

Zulhelmy M Hatta

doi:10.47191/afmj/v7i1.01

Abstract

This study aims to analyze how the application of financial accounting in Islamic boarding schools in Riau Province. The research method is descriptive qualitative that is comparing theory and practice carried out by Islamic boarding schools. Sources and research data obtained from primary and secondary data The number of informants obtained amounted to 9 boarding school administrators. The object of the research is a boarding school in the province of Riau. The result of the research is that all Islamic boarding schools in terms of their accounting application have not followed or applied the accounting standards that have been set by the Generally Accepted Accounting Principles. The accounting applied is still very simple, that is, it still uses a general cash book and there is no journalizing. The financial statements made are only limited to general financial accountability. For this reason, it is necessary to socialize Accounting Standards for Islamic Boarding Schools, because according to the management they have never received accounting training in their Islamic boarding schools.

Highlights

Indonesia, which are known to have thousands of Islamic boarding school has not compiled well and is not in boarding schools
There are still guidelines have been issued by IAI and BI, it turns out that in many people who question the management of people's funds, real conditions in the field, two accounting concepts are especially in Islamic boarding schools
Secondary data is data obtained from agencies or institutions related to this research, namely: record books or financial reports that have been made by the administrators of Islamic boarding schools in Riau Province

Summary

Introduction

Indonesia, which are known to have thousands of Islamic boarding school has not compiled well and is not in boarding schools. There are many accordance with the Islamic boarding school accounting obstacles, given that not all pesantren administrators have manual. This Islamic boarding school only makes cash graduates or accounting experts. The large financial statements at Islamic boarding schools, as far as number of Islamic boarding schools in Indonesia is a very researchers know, has not been done much. This is mainly strong consideration for stakeholders, especially the related to the implementation of Islamic boarding school.

Objectives

Methods

Discussion

Conclusion